2015 (3) TMI 1174

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.... For the Petitioner : Mr.S.P.Asokan For the Respondent: Mr. Kanmani Annamalai, Additional Government Pleader (T) ORDER With the consent on either side the Writ Petition itself is taken up for final disposal at the admission stage. 2. The petitioner has come forward with the aforesaid prayer. 3. Learned counsel for the petitioner submitted that the authority has passed an order hold....

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.... credit by the dealer. It is not so in these cases. In the present case, the petitioner-dealer, admittedly, had paid the tax to the selling dealer and claimed input tax credit and that was accepted at the time when the self-assessment was made. Even the pre-revision notices and the orders under challenge fairly state that the petitioner-dealer had paid tax to the dealer. It is therefore, for the d....

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....jections were considered and the authority has passed a detailed order, which is extracted below: In the absence of documents proving that the selling dealers are not annual return filers and they are filing monthly return in Form I and paid tax dues to the Government along with the acknowledgment obtained either online or assessment Circle, the objections are over-ruled and confirmed the....